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book Ethical Obligations and Decision-Making in Accounting: Text and Cases 3rd Edition by Steven Mintz,Roselyn Morris cover

Ethical Obligations and Decision-Making in Accounting: Text and Cases 3rd Edition by Steven Mintz,Roselyn Morris

Edition 3ISBN: 978-0077862213
book Ethical Obligations and Decision-Making in Accounting: Text and Cases 3rd Edition by Steven Mintz,Roselyn Morris cover

Ethical Obligations and Decision-Making in Accounting: Text and Cases 3rd Edition by Steven Mintz,Roselyn Morris

Edition 3ISBN: 978-0077862213
Exercise 1
Harvard Cheating Scandal
Yes. Cheating occurs at the prestigious Harvard University. In 2012, Harvard forced dozens of students to leave in its largest cheating scandal in memory but the institution would not address assertions that the blame rested partly with a professor and his teaching assistants. The issue is whether cheating is truly cheating when students collaborate with each other to find the right answer-in a take-home final exam.
Harvard released the results of its investigation into the controversy, in which 125 undergraduates were alleged to have cheated on an exam in May 2012. 1 The university said that more than half of the students were forced to withdraw, a penalty that typically lasts from two to four semesters. Of the remaining cases, about half were put on disciplinary probation-a strong warning that becomes part of a student's official record. The rest of the students avoided punishment.
In previous years, students thought of Government 1310 as an easy class with optional attendance and frequent collaboration. But students who took it in spring 2012 said that it had suddenly become quite difficult, with tests that were hard to comprehend, so they sought help from the graduate teaching assistants who ran the class discussion groups, graded assignments, and advised them on interpreting exam questions.
Administrators said that on final-exam questions, some students supplied identical answers (right down to typographical errors in some cases), indicating that they had written them together or plagiarized them. But some students claimed that the similarities in their answers were due to sharing notes or sitting in on sessions with the same teaching assistants. The instructions on the take-home exam explicitly prohibited collaboration, but many students said they did not think that included talking with teaching assistants.
The first page of the exam contained these instructions: "The exam is completely open book, open note, open Internet, etc. However, in all other regards, this should fall under similar guidelines that apply to in-class exams. More specifically, students may not discuss the exam with others-this includes resident tutors, writing centers, etc."
Students complained about confusing questions on the final exam. Due to "some good questions" from students, the instructor clarified three exam questions by email before the due date of the exams.
Students claim to have believed that collaboration was allowed in the course. The course's instructor and the teaching assistants sometimes encouraged collaboration, in fact. The teaching assistants who graded the exams-graduate students graded the exams and ran weekly discussion sessions-varied widely in how they prepared students for the exams, so it was common for students in different sections to share lecture notes and reading materials. During the final exam, some teaching assistants even worked with students to define unfamiliar terms and help them figure out exactly what certain test questions were asking.
Some have questioned whether it is the test's design, rather than the students' conduct, that should be criticized. Others place the blame on the teaching assistants who opened the door to collaboration outside of class by their own behavior in helping students to understand the questions better.
Answer the following questions about the Harvard cheating scandal.
1. Using Josephson's Six Pillars of Character, which of the character traits (virtues) apply to the Harvard cheating scandal and how do they apply with respect to the actions of each of the stakeholders in this case?
2. Who is at fault for the cheating scandal? Is it the students, the teaching assistants, the professor, or the institution? Use the concepts of egoism and enlightened egoism to support your answer.
3. From a deontological perspective and the point of view of achieving justice, were anyone's rights violated by the events of the scandal and outcome of the case? Explain why or why not.
Explanation
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1. The Josephson's Six Pillars of character are:
• Trustworthiness - need for honesty and integrity.
• Respect - treat people with respect and as equals
• Responsibility - be accountable for actions, act with a reasonable level of care
• Fairness - treat people with an equal, impartial standard
• Caring - be understanding of another's issues
• Citizenship - obey laws, be involved in community, vote. The stakeholders in this case are the student, professor and teaching assistants (TAs), and the school. The characters relevant to students are trustworthiness and responsibility. They were asked not to work in a group. There were evidence that they did so as many of their answers were very similar. Many students were confused they couldn't because they had the same TAs. They could have asked the professor if it was allowed to work through a TA for their work. The professors and TAs need to have responsibility for actions. The article gave the impressions that many students were unaware of the level of collaboration that was or wasn't allowed. This may have been resolved if the professors and TAs gave clearer instructions for the test, or simply not have a take home test. The school needs to treat students fairly. They need to be able to explain why some students were dismissed and others weren't. Their reasons for dismissal should be objective. 2. Egoism and enlightened egoism states that one should do something in their own interest. Using this standard, it is in the student's interest to cheat as long as they aren't found. The professors and TAs also have an interest to keep a blind eye on cheating. They have an interest in receiving good evaluations. Thus, both parties can be considered at fault. 3. The Deontological approach states that each person is deserving of respects of his rights from others. Deontology also stresses that one must act according to one's duty to others. The approach doesn't consider whether the end goal of the act was moral, only that the act itself must be moral. There doesn't seem to be a violation of rights. Students are supposed to maintain academic integrity. From a justice viewpoint, it seems unfair the professors and TAs were not reprimanded for their actions.
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Ethical Obligations and Decision-Making in Accounting: Text and Cases 3rd Edition by Steven Mintz,Roselyn Morris
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